Allowing the appeal of the assessee the Tribunal held that when a vessel along with crew  under charter hire arrangement for ONGC’s project of exploration and exploitation of oil and natural gas, since control of vessel and crew members had throughout remained with assessee and charterer was only concerned with services and charterer was not allowed to use  or not given any right to use  industrial, commercial, or scientific equipment, charges received  from such time charter of vessel would not be brought to tax  as royalty.(AY. 2014-15)